Sherry owned a rental property in 2020 (Class 1, 4%). She originally acquired the property for $260,000 with $200,000 of the cost attributed to the building. In past years, Sherry has claimed CCA of $36,000. The rental property is the only asset in the class. This year, she sold the property for $214,000, with $154,000 of the sale price attributed to the building. Please describe all the tax consequences related to the above information in 2020, and state the balance of all ending UCC balances for December 31, 2020, related to the above.